HQ 081641: Log Skidders

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

	HQ 081641

	NOV 16 1989

  CLA2:CO:R:C:G   081641 JAS

  CATEGORY:   Classification

  TARIFF NO.: 8701.90.1001

  Richard M. Belanger, Esq.
  Powell, Goldstein, Frazer and Murphy
  1001 Pennsylvania Ave, N.W., Suite 600S
  Washington, D.C. 20004

  RE:  Log Skidders

  Dear Mr. Bellanger:

       	In your letter of January 12, 1988, on behalf of Caterpillar Inc., you inquire as to the classification under  the Harmonized Tariff Schedule of the United States (HTSUS) of
the CAT models 508, 518, and 528 log skidding tractors from Canada.  Our ruling follows.

  FACTS:

       	The model 508 comes in cable skidder or grapple skidder  configuration.  It is a wheeled tractor with frontmounted dozer and either a rearmounted grapple or a cable winch.  It
has a steel plate articulated frame with enclosed cab and 25  inch ground clearance.  The model 508 is equipped with 95 hp. diesel engine, and 3speed forward/reverse power shift
countershaft transmission and steering bar that permits 45 degree machine articulatiion in each direction.  It has a  turning radius approximately equal to its length and  independent suspension front axle oscillation for maximum maneuverability.

       	The model 518 is also a wheeled tractor with frontmounted dozer in either a cable skidder or grapple skidder configuration.  It is similar in all respects to the model 508
except for higher hp. engine, slightly less ground clearance, with larger grapple arrangement and more powerful winch.  The model 528 is a cable skidder only.  It is otherwise similar to the other two models except for higher hp. engine and more line pull winch capacity.
                   
  ISSUE:

       Are the CAT models 508, 518 and 528 tractors for tariff  purposes; are they tractors of a type suitable for agricultural  use? 

	-2-

  LAW AND ANALYSIS:

       	In accordance with General Rule of Interpretation (GRI) 1,   HTSUS, for legal purposes, classification shall be determined   according to the terms of the headings and any relative section   or chapter notes.  GRI 6 provides that for legal purposes, the  classification of goods in the subheadings of a heading shall   be determined according to the terms of those subheadings and  any related subheading notes and, by substitution of terms, to Rules 1 through 5, on the understanding that only subheadings  at the same level are comparable.

      	 Heading 8701 provides for tractors other than tractors of  the type used on railway station platforms.  Noting that  Chapter 87, Legal Note 2, HTSUS, defines the term "tractors" as
vehicles constructed essentially for hauling or pushing another  vehicle, appliance or load, whether or not they contain subsidiary provision for the transport of tools, seeds,  fertilizers or other goods, we conclude that the CAT models in  issue are tractors classifiable in heading 8701.  Within  heading 8701 subheading 8701.30 provides for tracklaying   tractors while subheading 8701.90 provides for other tractors.    In accordance with GRI 6, we conclude that the CAT models in  issue are provided for in subheading 8701.90 inasmuch as subheading 8701.30 does not describe them.

      	 To be suitable for agricultural use, the record must show  that the tractors are actually, practically, and commercially  fit for such use.  Actual use is not required, but there must
be more than casual, incidental or possible use in a recognized  agricultural pursuit.  The skidding of logs as part of the  harvesting of a timber crop has been held to be such a pursuit.
The submitted brochures depicting the CAT models 508, 518 and 528 show both the grapple and winch moving felled logs.  Further, the dozer blade configuration suggests an implement
designed to push logs on the ground, rather than to lift and  carry them.  The overall design features of the CAT models in  issue lead us to conclude that they are tractors suitable for
agricultural use.

HOLDING:

       	Caterpillar tractor models 508, 518, and 528 are classifiable as log skidding tractors suitable for agricultural  use, in subheading 8701.90.1001, HTSUSA, subject to entry free
of duty.

                              				Sincerely,

                              				John Durant, Director
                              				Commercial Rulings Division